The Supreme Court of Illinois has ruled that a children’s home did not “cease to operate or exist” as the result of a merger with a similar organization, and income from a charitable trust should still be paid to the surviving organization. But it has also held that it does not have enough facts to determine whether the same home “cease[d] to function in its present capacity” as the result of the merger. It remanded that question to the trial court for a factual determination. The Supreme Court reached the same conclusion as the appellate court before it and affirmed the appellate court’s entire judgment. ( See Nonprofit Issues®, November 16, 2008 .) Sisters La Fern Blackman and Ettoile...